A family of Microsoft spreadsheet software with tools for analyzing, charting, and communicating data.
See screenshot
My sub is
Sub RowGone()
For k = 24 To 12 Step -1
If Len(Cells(k, "B").Value) < 1 Then
Cells(k, 1).EntireRow.Delete
End If
Next k
End Sub
I copied A1:K6 to A12 and ran my sub see how one row has gone.
In B12, I have the formula =IF(A12="c","",a12) so my sheet meets your requirement
Note how we start at the bottom (k= 24 To 12 Step -1) since deleting a row alters row number!
best wishes